本文从自然资源的一般定义和属性出发，对国内外各主要观点进行了概述；进而针对水资源的具体特点，从地租论、劳动价值论、边际效用论、非使用价值论等不同角度，对水资源价值的内涵进行了界定．从经济学角度，这一界定为水资源费的定价提供了理论依据；从管理学角度，为水资源的资源权属管理与相关资产权管理相分离的先进管理模式奠定了基础． Based on the general definition and attribute of natural resources, this paper gives an overview of the main points both at home and abroad. In the light of the specific characteristics of water resources, from the different perspectives of rent and rent theory, labor value theory, marginal utility theory and non-use value theory The connotation of water resources value is defined. From an economic point of view, this definition provides a theoretical basis for the pricing of water resources fees. From the perspective of management science, it lays a foundation for the advanced management mode of separating resource ownership of water resources from related property rights management.